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The Impact of R&D Intensity on Demand for Specialist Auditor Services

Godfrey , Jayne; Hamilton, Jane C


The audit fee research literature argues that auditors' costs of developing brand name reputations, including top-tier designation and recognition for industry specialization, are compensated through audit fee premiums. Audited firms reduce agency costs by engaging high-quality auditors who monitor the levels and reporting of discretionary expenditures and accruals. In this study we examine whether specialist auditor choice is associated with a particular discretionary expenditure - research...[Show more]

CollectionsANU Research Publications
Date published: 2005
Type: Journal article
Source: Contemporary Accounting Research


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